According to the document, rewards that can be withdrawn are only included in the calculation of the Gross Gaming Revenue (GGR) when they are actually used for betting. On the other hand, non-withdrawable bonuses (which can only be used for placing new bets within the platform itself) must be included immediately in the GGR calculation, even if the player does not use them.
The note clarifies that GGR corresponds to the total amount of bets placed minus the prizes paid out to bettors, representing the gross revenue of betting operations. The text details how non-withdrawable financial rewards offered by platforms to users are treated.
In the note, the SPA states that the rule aims to prevent the excessive use of promotional incentives, which can encourage risky behavior among bettors. The technical note also warns that allowing the uncontrolled accumulation of non-withdrawable rewards, without official registration, could lead to abuse and violate the principles of Responsible Gaming as defined in Ordinance 1,231/2024.
In the document, the SPA clarifies that the value of the rewards must be included in the monthly GGR calculation at the moment they are made available to the player. If they are later actually used for betting, they should not be accounted for again, to avoid duplication.
The SPA further explains that non-withdrawable bonuses are only considered in the GGR calculation base when effectively used by bettors, and there is no tax impact if they are not used. It also makes clear that the Ministry of Finance does not have jurisdiction over tax matters on this subject.
Source: GMB
